PENGARUH INOVASI AKUNTANSI DIGITAL, KOMPETENSI TEKNOLOGI DAN KUALITAS INFORMASI AKUNTANSI TERHADAP KEUNGGULAN KOMPETITIF
Abstract
Penelitian ini bertujuan untuk menganalisis pengaruh inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi terhadap keunggulan kompetitif Bank Kalbar. Penelitian ini dilatarbelakangi oleh kebutuhan bank pembangunan daerah untuk beradaptasi dengan percepatan transformasi digital yang menuntut efisiensi, transparansi, serta keandalan informasi keuangan. Pendekatan penelitian menggunakan metode kuantitatif dengan desain explanatory research. Populasi penelitian meliputi karyawan Bank Kalbar yang bekerja pada unit akuntansi, keuangan, audit internal, dan teknologi informasi. Teknik pengambilan sampel menggunakan purposive sampling dengan jumlah responden sebanyak 150 orang. Analisis data dilakukan menggunakan Partial Least Squares–Structural Equation Modeling (PLS-SEM) untuk menguji pengaruh langsung antarvariabel. Hasil penelitian menunjukkan bahwa inovasi akuntansi digital, kompetensi teknologi, dan kualitas informasi akuntansi berpengaruh positif dan signifikan terhadap keunggulan kompetitif Bank Kalbar. Di antara ketiga variabel tersebut, kompetensi teknologi memiliki pengaruh paling dominan, menunjukkan bahwa kemampuan sumber daya manusia dalam menguasai teknologi digital merupakan faktor kunci pembentuk keunggulan kompetitif. Nilai R² sebesar 0,616 dan Q² sebesar 0,543 menandakan bahwa model penelitian memiliki daya jelaskan dan relevansi prediktif yang kuat. Temuan ini mendukung teori Resource-Based View (RBV) yang menyatakan bahwa kombinasi sumber daya unik dan kapabilitas organisasi, khususnya kompetensi teknologi, merupakan dasar terbentuknya keunggulan kompetitif yang berkelanjutan di era digital.
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